I think that opting out probably means that you do not have to use an IP PIN for your 2024 tax return. Go ahead and try e-filing without the IP PIN. If it gets rejected because the IP PIN is missing, enter the 2025 IP PIN and resubmit the return.
Don't wait until April 14 to try this, but do wait until the IRS actually starts accepting 2024 tax returns later this month. They have not yet announced a date when e-filing will start. TurboTax might let you "e-file" before the IRS opening date, but your tax return is not really filed. TurboTax just holds it until the IRS starts accepting returns.
Opting out of the IP PIN is a new feature. This is the first year that it's possible. You can only opt out if you opted in to get an IP PIN on your own initiative, not if the IRS assigned an IP PIN because you were affected by identity theft.
